3.3.1. Preparation of the semi-annual financial report

A Reporting Entity to which the obligation in MAR 3.1.1(c) applies must prepare a semi-annual report:

1. (a) for the first six months of each financial year or period; and if there is a change to the accounting reference date, prepare such report in respect of the period up to the old accounting reference date; and
2. (b) in accordance with the applicable IFRS standards or other standards acceptable to the AFSA.

3.3.2. Contents of the semi-annual financial report

A Reporting Entity must ensure that the semi-annual report includes:

1. (a)     an indication of important events that have occurred during the first six months of the financial year, and their impact on the financial statements;
2. (b)     a description of the principal risks and uncertainties for the remaining six months of the financial year;
3. (c)     a condensed set of financial statements, an interim management report and associated responsibility statements; and
4. (d)     where financial statements have either been audited or reviewed by Auditors, statements to that effect.
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3.3.3. Signing of the semi-annual financial report

A semi-annual report must be signed by at least two Directors of the Reporting Entity or approved by a body competent to decide on such matters under the Reporting Entity’s constitutive documents and/or applicable law.